https://www.taxtmi.com/caselaws?id=409460 Income from letting software technology park premises together with facilities is assessable as business income rather than income from house property. CBDT Circular No. 16 of 2017 and the settled treatment of industrial park and SEZ premises let with facilities support classification under the business-income head. The legal position favours the assessee over the Revenue on this issue. en-us Mon, 14 Jun 2021 00:00:00 +0530 Fri, 22 Oct 2021 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409460 Income from letting software technology park premises together with facilities is assessable as business income rather than income from house property. CBDT Circular No. 16 of 2017 and the settled treatment of industrial park and SEZ premises let with facilities support classification under the business-income head. The legal position favours the assessee over the Revenue on this issue. Case-Laws Income Tax Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409460